Nonprofit · EIN 26-1392022
J & M FOUNDATION
Tax-exempt · SALINAS, CA 93908
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $708,154 | $255,033 | $453,121 | $4,085,766 | $0 | $4,085,766 |
| December 31, 2024 | 990-PF | $304,532 | $253,829 | $50,703 | $3,632,645 | $0 | $3,632,645 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $56,651
- Interest
- $56,713
- Net gain from sales of assets
- $594,790
Expenses
- Grants and similar amounts paid
- $220,000
- Disbursements for charitable purposes
- $255,033
- Excise tax on investment income
- $9,843
Balance sheet and other
- Total assets, start of year
- $3,632,645
- Total assets, end of year
- $4,085,766
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,085,766
- Fair market value of assets
- $4,218,178
- Qualifying distributions
- $255,033
- Net investment income
- $708,154
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jane B Dunaway 225 Crossroads 435, Carmel, CA 93923 | President | 0 | $0 |
| Tena D Farr PO Box 7534, Spreckels, CA 93962 | Treasurer | 0 | $0 |
| Ricky Nguyen 18900 Portola Drive Suite 200, Salinas, CA 93908 | Asst. Sec. | 0 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jane B Dunaway 225 Crossroads 435, Carmel, CA 93923 | President | 0 | $0 |
| Tena D Farr PO Box 7534, Spreckels, CA 93962 | Treasurer | 0 | $0 |
| Ricky Nguyen 18900 Portola Drive Suite 200, Salinas, CA 93908 | Asst. Sec. | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 18900 PORTOLA DR STE 200, SALINAS, CA 93908-1269
- Signed the 990-PF
- Tena D Farr, Treasurer
- Phone
- (831) 455-8900
- Return prepared by
- CHANG NGUYEN LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 26-1392022 or by the name J & M FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 26-1392022
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $4,085,766
- Income (IRS master file)
- $4,406,161
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $708,154 | $255,033 | $4,085,766 | XML |
| 990-PF | December 2024 | $304,532 | $253,829 | $3,632,645 | IRS |
| 990-PF | December 2023 | $126,683 | $259,466 | $3,581,942 | IRS |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-1392022).
Questions about J & M FOUNDATION
- What is the EIN of J & M FOUNDATION?
- The employer identification number (EIN) of J & M FOUNDATION is 26-1392022.
- Is J & M FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to J & M FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does J & M FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of J & M FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did J & M FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of J & M FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does J & M FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $708,154, expenses of $255,033 and total assets of $4,085,766 at year end.
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All nonprofits in SALINAS · California · Philanthropy, voluntarism and grantmaking foundations